VITA CERTIFICATION EXAMS
COMPILATION COMPLETE STUDY SHEET
2026 QUESTIONS WITH ANSWERS GRADED
A+
⩥Can a volunteer be removed and barred from the VITA/TCE program
for violating the Volunteer Standards of Conduct? Answer: Yes
⩥If a taxpayer offers you a $20 bill because they were so happy about
the quality service they received, what is the appropriate action to take?
Answer: c. Thank the taxpayer, and explain that you cannot accept any
payment for your services.
⩥Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site.
When preparing a return for Jill, Jake learns that Jill does not have a
bank account to receive a direct deposit of her refund. Jill is distraught
when Jake tells her the paper refund check will take three or four weeks
longer than the refund being direct deposited. Jill asks Jake if he can
deposit her refund in his bank account and then turn the money over to
her when he gets it. What should Jake do? Answer: b. Jake should
explain that a taxpayer's federal or state refund cannot be deposited into
a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited.
, ⩥Max prepares a tax return for Ali at a VITA/TCE site. He finds out
during the interview that Ali has no health insurance. After Ali leaves the
site, Max writes her name and contact information down to take home to
his wife who sells health insurance for profit. Which of the following
statements is true? Answer: b. Max has violated the VSC because he is
using confidential information to engage in a financial transaction to
further his own or another's personal interest.
⩥Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that
cash income does not need to be reported because the IRS does not
know about it. Bob indicated NO cash income on Form 13614-C. Bob
prepared a tax return excluding the cash income. Jim, the designated
quality reviewer, was unaware of the conversation and therefore
unaware of the cash income and the return was printed, signed, and e-
filed. Who violated the Volunteer Standards of Conduct? Answer: a.
Bob, the tax law-certified volunteer who prepared the return.
⩥Sue, a VITA/TCE coordinator, was watching the local news when she
saw Aaron, a new tax law-certified volunteer, in a story about several
bank employees being arrested for suspicion of embezzlement. She saw
Aaron being led out of the bank in handcuffs. Three days later, Sue is
shocked when she sees Aaron show up at the site ready to volunteer,
apparently out on bond. She pulls Aaron aside and explains that his
arrest on suspicion of embezzlement could have a negative effect on the
site and therefore she must ask him to leave the site. Sue removed his
access to the software, she then uses the external referral process to
report the details to IRS-SPEC by sending an email to
COMPILATION COMPLETE STUDY SHEET
2026 QUESTIONS WITH ANSWERS GRADED
A+
⩥Can a volunteer be removed and barred from the VITA/TCE program
for violating the Volunteer Standards of Conduct? Answer: Yes
⩥If a taxpayer offers you a $20 bill because they were so happy about
the quality service they received, what is the appropriate action to take?
Answer: c. Thank the taxpayer, and explain that you cannot accept any
payment for your services.
⩥Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site.
When preparing a return for Jill, Jake learns that Jill does not have a
bank account to receive a direct deposit of her refund. Jill is distraught
when Jake tells her the paper refund check will take three or four weeks
longer than the refund being direct deposited. Jill asks Jake if he can
deposit her refund in his bank account and then turn the money over to
her when he gets it. What should Jake do? Answer: b. Jake should
explain that a taxpayer's federal or state refund cannot be deposited into
a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited.
, ⩥Max prepares a tax return for Ali at a VITA/TCE site. He finds out
during the interview that Ali has no health insurance. After Ali leaves the
site, Max writes her name and contact information down to take home to
his wife who sells health insurance for profit. Which of the following
statements is true? Answer: b. Max has violated the VSC because he is
using confidential information to engage in a financial transaction to
further his own or another's personal interest.
⩥Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that
cash income does not need to be reported because the IRS does not
know about it. Bob indicated NO cash income on Form 13614-C. Bob
prepared a tax return excluding the cash income. Jim, the designated
quality reviewer, was unaware of the conversation and therefore
unaware of the cash income and the return was printed, signed, and e-
filed. Who violated the Volunteer Standards of Conduct? Answer: a.
Bob, the tax law-certified volunteer who prepared the return.
⩥Sue, a VITA/TCE coordinator, was watching the local news when she
saw Aaron, a new tax law-certified volunteer, in a story about several
bank employees being arrested for suspicion of embezzlement. She saw
Aaron being led out of the bank in handcuffs. Three days later, Sue is
shocked when she sees Aaron show up at the site ready to volunteer,
apparently out on bond. She pulls Aaron aside and explains that his
arrest on suspicion of embezzlement could have a negative effect on the
site and therefore she must ask him to leave the site. Sue removed his
access to the software, she then uses the external referral process to
report the details to IRS-SPEC by sending an email to
